The U.S. Department of the Treasury and the IRS recently released final regulations for the qualified tips deduction under Section 224, commonly referred to as the “no tax on tips” provision enacted under the One Big Beautiful Bill Act (OBBBA). The final regulations define “qualified tips” and identify occupations that customarily and regularly received tips on or before Dec. 31, 2024. The final regulations largely adopt the proposed regulations issued in September 2025 with targeted clarifications and modifications. The regulations are effective June 12, 2026, and apply to taxable years beginning after Dec. 31, 2024.

Accede al recurso completo

Fuente: Crowe